Moroz S. Administrative and legal basis for the activity of legal work subdivisions of the State Fiscal Service of Ukraine

The thesis is devoted to the administrative and legal basis for the activity of legal work subdivisions of the fiscal authorities. Based on the analysis of scientific and theoretical literature, the existing legislation of Ukraine and practice of its application, the concepts of "a legal work subdivision", "administrative and legal status of an employee of the legal work subdivision", "corruption risks in the activity of a legal work subdivision" have been defined. A retrospective analysis of particularities and problems underlying the formation of legal work subdivisions of the State Fiscal Service of Ukraine has been conducted. The paper considers issues related to the analysis of a legal nature in the activities of the legal work subdivisions and explores approaches to combat corruption among employees of legal work subdivisions. An analysis of the main areas in improving the activities of the legal work subdivisions on the basis of a positive international experience of similar units in the tax (fiscal) and customs authorities as well as of the forms of interaction between the legal work subdivisions and competent representatives of foreign states and international organizations has been conducted. The particularities in structural construction have been examined and functional responsibilities of legal work subdivisions at the level of district GFI (UGFI), local Main SFS offices in regions (tax and customs subdivisions) and the central office of SFS Ukraine defined.The necessity of adopting a single regulation - "Enactment for the legal work subdivisions of the State Fiscal Service of Ukraine" has been substantiated which would define the concept, legal status, tasks, functions and principles in the activity of legal work subdivisions of the SFS of Ukraine.